Apple Tree Pre4school - Klngswood Report and Flnancial Statements Year ended 31st August 2023 Applg Trng PrMchool- Klngswvc Annual R•port for the year ended 31"Aug￿t 2023 Contsnts Page Legal and administrative infomalkjn Report ofthe tnthes Rewt ofthe indyndent examiner Flnanclal statements Notes formlng part of the flnandal statements Apple Tr•e PrH¢hool- KIn￿od Annual Roport for the year endgd 31*1 AUg￿t 2023 Lyl and admlnlBtratfvè Infornmtlon Constltution Apple Tree Pre-sch￿1 is a regist6red tharity g¢)vemed by its constitution. Charity number 1029687. The Voluntary Management Committee I"The Charity? are its tnJstee¥ for tha purpose of charity law and throughout this report are Gollectively rel0￿8￿ to as The Tnjstees. The chairperson is nom*)at•d by the committee member5 at the Annual Generydl Meettng each year. All committee members are elected on an annual basis at the AGM and seThe a minimum period ol one year. The86 tru8tee¥ havè the p(Fwer to cwt up to two fijrthw m•mbers to fill 8pèclallst role8. The trustee$ swdng during the year were a8 folk)￿. Claire Mayes Jennie Wootton Chairpers¢ Treasurer Jessica Cole Natasha Bayliss Gemma Chalon exandra Reuben Victoria Millard Chango In commltt•• from 17th May 23 followlng AGM Gamma Chalonèr Natslle Rees Chaiiperson Treasurer Jgnnle Cottle Victoria Millard Natssha Bayli Abigail Da Charfotte Gerv81$ school pr•ml8e$'. Deerf8 Lodge, De•rhur8t. Kingsv•Y>od. BS15 1XH Bankers.. Uoyds Bank. 102 Regent St. Kings￿50d. Bristol Apple Trge Prg4chool- KIngs￿d Annual Report for yoar •nded 31st AUg￿t 2023 0148th￿ and activltl•s The charty objective Is to offer a safe. happy. caring and stlmulab.ng environment, in ￿tr¢h the prg- school children from lamilles in our knal area. can develop their skilLs for the next step on the lathjer To enhance the devebpmeni and education of thildren under Ihe Slattrtory school age by encouraglng parents to Unde￿land and pr￿K18 for needs oftheir Ch￿dren through communty groups. The trustees continuè to act In ￿)rdance With gurdanc• on pubtic benefft produced by thè Charfty Commlssion. R•vlew of the a¢tlvltle8 and futur• do¥￿0pm•nts Commrttee- An AGM wa8 held on the 17th May 2023 During thls meèting thrge member8 resigned and Ihree ngw members were voted in. Below18 a ove￿eW of opwation￿acll¥ltwexp8ndItyT8 Ca￿18d out by the pre.s¢hool during 2022123. ' We began the yearwlth 28 children on the roll incroasirwJ to 36 by our last tntske In April. ' We ¢ontfjnue to hold our Chrlstrna8 perf0mlan￿8 at ￿￿e-s¢S1o01. As an 6ver-growlng multi-fath setts'ng, th16 allowts all our ChIldr￿ to be invofved In the performance. ' We had a member of Staff resign In March but we have decided to covertheir hours using bank staff. "Concept photography Sales raw £192.00 "U8lng our EYPP momy, we ware able to tKlng In a mu8K practrboner (Engage and Immers•) to vfiirk with the chlldren for an hour a e receivod 3 quotes for garden improvements. Our parents and children have votsd for thair favourtte design and we hope to have the ￿ ￿rIOd out by the end of 2023. . We ended our year with a party ftjr all our Chlldren followed by a graduation wemony for our school leavers Gtjod W￿th#r allow*d us to hokl the ¢eremony ¢xrt¥lQe. Chiiaren were presented graduation hats. cerbfi¢8te8 and pmnaliged leavor ball¢)on8. ' Finally. as a￿Y5, the staff havg been M?nderful this year and on behalf of thg committee and all the parents I would Ilke to thank them for trKrgdlble devotion to the preschooE and all the hard work they do fDr our children. Ro80f41￿ poIIcy 11 is the pollcy of the charity to maintain reserves of £35.(￿￿, this i8 to cover emergency expenses and staff redundancies shoukl prB-schwl need to cease. By order ofthe trustses. Gemma Chak)ner Chairperson, App￿ Tree Prts(*￿ Commitlee 71512 Appla Troo Pre4¢hool- Kingswood Annual Report for the year endod 31•t August 2023 Independènt Examlnorn Report to the Tru8t08s of Apple Tree Pr•4chool - Klngswood We Trport on the accounts ofthe charity for the year endod 31* August 2023, which afe Set out on pages 4 to 6. Respecuve re$pon$ibililles of trustees and Oxaminer The charfty's Tru81ee$ are re8ponsible for the preparation of the accounts. The cha￿ty,8 trustees consldar that an audft18 not required under section 114{21 of th6 Ch8r+tie8 Act 2011 Ilhe 2011 Acti and that an Independent examination is needed. 11 is our re8pon8ibllity lo.. examine the accounts under S145 of the 2011 Act lo follow procedures laid down in the General Direction8 glven by the Charlty Comml$$lon under Section 145151{b) of the 2011 Act and to slal8 whether particular matters havg come lo my attention. 8asls of Independènt examlneff8 report Our examlnatlon was carried out In accordance wllh the genéial Direction8 given by the Charlty Commls8ion. An examination Includes a review of thè accounting rec¢rds k8pI by the charity and ¢ompar4$on of the accounts presented with those record8. It also includes consideratton of any unusu81 rtem3 or disclo8ur88 Sn the accounts and s¢eklng explan*tlon3 from you as trustees concernlng any such mattels. The pr￿edureS undertaken do not provide all the evidencè that would be required In an audll, and consequentiy we do not expr¢s8 an audll opinion on the vièw glven by the occounls. Indopendent 8xamln•rf• ststsmont In connection w￿h our ex8mln*ion. no mgtter has come to our attentlon.. 11) Which give$ u8 reasonable cause to belleve that In any material re$pect the ￿quIrèmèn1S.' (a) To keep accountsng records in accordance wtth 8ectlon 130 of the 2017 Act.. and To propare accounts which accord wllh the accounting records and to comply with the accountlng requlrements of the 2011 Act have not been met., or {bl (2) To which. in our opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Evans & Partners Chartered Accountants 9 Bank Road Kingswood 8ristol BS15 8LS Ilslz*. Apple Tr96 Prg4chool- Kln9swood Annual Report for the yoar onded 318t August 2023 Rec84pts and Payments account 2023 Destgnated Stsff Unr•strlctsd funds Receipts 2022 Designated General Total General Total Coun¢il Grants Attendance Fees Fund Raising Commission Milk 87,965 12,217 87,965 12.217 86.230 13,516 63 86,23Q 13,516 63 215 263 100660 215 263 136 99.945 136 99.945 Payments Salaries Pension Accountancy and Payroll Supplies Equipment Ofsted Training Clothing Rent Insurance Website Costs Miscellaneous Bank Charges Subscriptions 88.943 708 810 2,416 1,972 50 390 358 8,996 1.144 102 423 177 198 106,687 88,943 708 810 2.416 1,972 50 390 358 8.996 1,144 102 423 177 198 85,343 385 1.182 2,384 1.512 50 152 187 7,752 1,112 310 85.343 385 1.162 2,384 1,512 50 152 187 7.752 1,112 310 404 183 216 183 216 10 Annual Report for tho y•ar onded 31-August 2023 Statomont Assets and Uabllttl•s Re¢￿pts & Paymonts Account Unr•stri¢tod funds summary 2023 Deslgnated 2022 Designat¢d Staff Total General GeneT£I Receipts Payments Excess receipts (payments) 100.660 100.680 99,945 99.945 101 152 (6,027 (6,027 (1,20n 11,2071 Balance brought 8alance carried fA¥d 103.828 97.801 103,828 97.801 106.036 103,828 105,035 103,828 R•pr•sont•d by Ca8h at bank Cash in hand 97.729 72 97,801 97.729 72 97,801 103,758 72 103.828 103,756 72 103,828 Other as8•ts: Loan to 37 Kingswood Scouts Applè Tro0 Pr•4chod- KIny*￿0d Annu•l Report for th• year onded 31# August 2023 Not•¥ fonnlng part of th• financlAI slat•m•nts for tho year ended 31# Accountlng polic1•• August 2023 The financial statements have been preparnd undgr the hist￿l¢al cosl convention and in accordance wtth the Charities (Account and ReForts) Regulations 2005 and applicable aceounttng standard8. The principal accounting policies adopted in the p￿parat￿In of the financial statemerts are as followE: Group Ilnancl•l •t•tsments These f nancial slatem&)ts cornolldate the resuN8 ofthe Ghaffty. lncomlng rn*ource• Inoomè from dC￿ationS arKI grants, Induding caprtd grarrty. t¥ Induded In the Incomlng iesource$ when the8e arg received. Int•r•st rn¢•lv•bl• Interest 18 lrtluded when receNed by the ¢harity. Fund accountlng Funds held by the charity are etther. Unre¥trkt•d general fvnd8. These arg fvrKl$, t*hl¢h can be used In ac¢ordance wth the chaiitsble oblects at the discretion of the trustees. Deslgnated fiJnd$. Thege are fund8 sel ashle by the trusterf out of unre$lrlcted genèral funds for spe￿ fLrture purposes or projects. Further explanatlon of the naiwe and wrpose of each fund is induded In the not￿ to thg ffnancial ststements. Legal $l•tsM of charfty The charity Is run by a Vdur)t¥y Management Comrnrttee. Staff numb8r• We have a stsffing level of 10 part time employees,. l￿fv￿en them provhling adequate supeNsion for nine half day pr&$thool sessi¢)ns. (2022- 10 part time empbyeesl Unrestrlct•d fvnds of tha c￿rIty The trustees have deS￿nated funds to offset redundanw costs in the event the pre-school has to cease. This redundancy fvnd is held and will be inLYeased during the next finanaal year to offset legal requirements should the pr￿SCh￿l have to ¢2ase.